3>Dreams of hoisting another Super Bowl trophy 10 years after their last one – and in the same city – are driving Giants fans into a frenzy over tomorrow’s battle against the Philadelphia Eagles.

Tomorrow’s I-95 showdown, which kicks off at 4:15 p.m. at Giants Stadium, has spurred bidding wars on eBay’s auction Web site, with people willing to pay big-bucks even for high-altitude seats that promise to be very chilly.

Still, there were deals to be had from ticket holders unwilling or unable to go to the game.

“Short of a blizzard, I’ll be there,” said Pat Young of Shrewsbury, N.J., a die-hard Giants fan who is treating her 23-year-old son Ryan – an equally rabid Eagles supporter – to mezzanine seats.

“I’m excited – I can’t believe they’re actually playing each other,” Young said, adding that there’ll be plenty of trash talking between her and her son. “We go back and forth the whole season, we’re at each others’ throats.”

Young had bid on several tickets up for sale on eBay’s site, and then was contacted by e-mail by someone who already had advertised tickets for sale in The Post.

Young picked up two seats for $165 apiece – more than twice their face value of $75 apiece – “which I thought was pretty good,” she said.

Some tickets she had seen advertised, Young said, were going for $600 or $700 a piece, which was way out of her price range.

Some offers on eBay included a nod-and-wink to bidders, who are limited in how much they can pay above a ticket’s face value because of scalping laws.

Bidders were encouraged to e-mail the seller directly, in some cases, or promised that any money beyond the legal amount would go toward a “hat” or “playing card.”

On the selling side was Joseph Aizer, who put two tickets up for sale on eBay after realizing he had a wedding to attend later on Sunday. “I never remember these things,” Aizer said.

Aizer said his seats are in the “upper deck, in the middle of nowhere. I don’t think you can see the game,” and still had received offers of $300 for the seats. That’s “double face value, which is good,” he said.